2019 (8) TMI 1017

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....were two earlier listings of this writ petition before this Court. Those two listings were on 31.07.2019 and 02.08.2019. The two earlier proceedings dated 31.07.2019 and 02.08.2019 read as follows: 31.07.2019 'Mr.S.Ramanathan, learned counsel on record for writ petitioner is before this Court. 2. Learned counsel for writ petitioner submits that subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. Writ petitioner is a dealer under TNVAT Act, monthly returns were filed under Section 21 of TNVAT Act and there was deemed assessment under Section 2....

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....o mention about penalty under Section 27(4) of TNVAT Act in 19.10.2015 communication. 7. Faced with the above situation, Mr.V.Haribabu, learned Additional Government Pleader, who has accepts notice on behalf of the sole respondent, seeks time to get instructions specifically about service of aforesaid notice dated 01.04.2019 on the writ petitioner/contents of the same and report to this Court. List this matter on 02.08.2019 in the 'Motion List'. Registry to show the name of Mr.V.Haribabu, learned State Counsel in the next listing.' 02.08.2019: 'Read this in conjunction with and in continuation of earlier proceedings of this Court dated 31.07.2019. Today, learned Revenue counsel se....

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.... has to be given reasonable opportunity of showing cause before imposition of penalty under Section 27(4) of TNVAT Act. To be noted, proceedings of this Court dated 31.07.2019 and 02.08.2019 (extracted and reproduced supra) shall be read as in integral part and parcel of this order. 7. In the light of the aforesaid scenario and the narrative thus far, the following order is passed: a) Impugned revised assessment order being order dated 13.06.2019 bearing Reference No.TIN 33122284036/13- 14 is set aside. It is made clear that impugned order is set aside solely on the ground that writ petitioner has not been given an opportunity to show cause before passing an order of imposition of penalty under Section 27(4) of TNVAT Act. In oth....